Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Podatek akcyzowy
    PL - Poland
    PLN
    Date
    Year
    1993/07/05
    2019/01/01
    2019/05/29 08:32:11

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    PL - Poland
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Plato
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Plato (min. 0.748 EUR)
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Plato
    Per hl Per °Plato (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    Sparkling


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    Sparkling


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range: From (>)… To (≤)
    Still
    Sparkling


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range: From (>)… To (≤)
    Still
    Sparkling


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT % Alcoholic strength range: From (>)… To (≤)
    Still
    Sparkling


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT % Alcoholic strength range: From (>)… To (≤)
    Still
    Sparkling


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    Taxpayers are obliged to calculate the amounts of excise duty on a monthly basis by the 25th of the month following the month in which the tax liability arose.

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    The excsie duty should be paid by the 25th of the month following the month in which the tax liability arose.
    The taxpayers are also obliged to calculate and prepay the excise duty on a daily basis.
    Importers are obliged to pay excise duty to time limits and conditions defined in provisions of the customs law.

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d2122c-c02 + d2122c-c04 + d2122c-c05 + d214a-c02 + d214a-c04 + d214a-c05
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -

    Footnotes